Fla. Admin. Code r. 12D-11.005 - Approval of Property Appraisers’ Budgets

Current as of January 1, 1970

§ 12d-11.005 - Approval of Property Appraisers’ Budgets§ 12d-11.005 - Approval of Property Appraisers’ Budgets

§ 12d-11.004 - Approval of Tax Collectors’ Budgets § 12d-11.006 - Budget Amendments and Budget Transfers – Collectors

12D-11.005 Approval of Property Appraisers’ Budgets.

(1) The budgets of property appraisers will be reviewed according to the procedures in Section 195.087(1), F.S.

(2) Budget requests will be evaluated by object code, using historical data and justification provided.

(3) Approval will be made for the total amount of each appropriation category.

(4) The Department of Revenue (Department) will issue a preliminary recommendation, after which the county commission or property appraiser may offer written testimony to the Department concerning the whole or any part of the budget, along with justification included for any and all items being questioned.

(5) The Department will review the written testimony, and if necessary, set conferences requesting the attendance of all parties concerned, to negotiate agreement on the final budget. After the conference is concluded, the Department will issue a final ruling on the budget.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.087, 213.05 FS. History–New 10-12-76, Amended 4-29-82, Formerly 12D-11.05.

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